According to Kentucy Department of Revenue, "an extension of time to file a Kentucky Corporation Income Tax Return may be obtained by either making specific request to the Department of Revenue or attaching a copy of the federal extension to the return when filed."

So, Kentucky State does accept a timely filed Federal Extension whenever no payment is due. But, if a payment is made with an extension, Kentucky Form 41A720SL must be used.

The Kentucy Department of Revenue states that a federal extension submitted after the return is filed "does not constitute a valid extension, and late filing penalties will be assessed."